President Donald J. Trump signed into law the Tax Cuts and Jobs Act of 2017 (the Act) (more formally referred to as “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget”) on Dec. 22, 2017.1 The Act made many significant changes directly affecting trust taxation and planning. Some include:
ARTICLE ACCESS REQUIRED
Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).
If you are interested in unlimited article access for one year, please select Annual Subscription below.